Determining The Suitability Of Employees, Applicants And Prospective Contractors For Employment And Access To Federal Tax Information

TITLE 63 REVENUE AND TAXATION CHAPTER 1 DEPARTMENT OF REVENUE AND TAXATION 63-103A. determining the suitability of employees, applicants and prospective contractors for employment and access to federal tax information. (1)  To determine the suitability of prospective employees and contractors for the Idaho state tax commission, the human resources office of the commission shall require an applicant to provide information and fingerprints necessary to obtain criminal conviction history information from the Idaho state police and the federal bureau of investigation. Pursuant to section 67-3008 , Idaho Code, and Public Law 92-544 , the commission’s human resources officer shall submit a set of fingerprints obtained from the employee, prospective contractor, subcontractor or applicant for employment who will have access to federal tax information as defined in internal revenue service publication 1075 (2016) and the required fees to the Idaho state police, bureau of criminal identification, for a criminal records check of state and national databases. The submission of fingerprints and information required by this section shall be on forms prescribed by the Idaho state police. (2)  The human resources office of the Idaho state tax commission is authorized to receive criminal history information from the Idaho state police and from the federal bureau of investigation for the purpose of evaluating the fitness of applicants to the Idaho state tax commission. As provided by state and federal law, further dissemination or other use of the criminal history information is prohibited. Criminal background reports received from the Idaho state police and the federal bureau of investigation shall be handled and disposed of in a manner consistent with requirements imposed by the Idaho state police and the federal bureau of investigation. (3)  The human resources office of the Idaho state tax commission shall review the information received from the criminal history and background check and determine whether the applicant or employee has a criminal or other relevant record that would disqualify the individual from employment. The applicant or employee shall be provided an opportunity for a formal review of a denial. In the case of a contractor or subcontractor, the human resources officer shall communicate clearance or denial to the applicant and the applicant’s employer. (4)  Clearance through the criminal history and background check process is not the only determination of suitability for employment. (5)  The Idaho state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.